Bench: Shri Ramit Kochar & Shri Sudhir Kumarmrs. Sarita Agrawal Acit Geeta Colony Aayakar Bhawan Dal Bazar, Gwalior- V. City Centre 474001 Gwalior-474001 Madhya Pradesh Madhya Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk3445P Appellant .. Respondent
4). The ld. CIT(A) has been vested with vast substantial powers under the 1961 Act, which even include power of enhancement. The ld. CIT(A) is obligated to state point for determination, his decisions and reasoning thereof, as is required u/s 250(6). The assessee has claimed in statement of fact and grounds of appeal filed with